4. Assume that at the beginning of the current year, a company has a net gain-AOCI of $26,000,000. At the same time, assume the PBO and the plan assets are $218,200,000 and $151,000,000, respectively. The average remaining service period for the employees expected to receive benefits is 10 years. What is the amount of amortization to pension expense for the year?

5. The following data are for Guava Company's retiree health care plan for the current calendar year.

Number of employees covered	5
Years employed as of January 1	4 (each)
Attribution period	20 years
EPBO, January 1	$62,000
EPBO, December 31	$67,580
Interest rate	9%
Funding and plan assets	None

What is the service cost to be included in the current year's postretirement benefit expense?